The Committee of Sponsoring Organizations of the Treadway Commission has published new guidance on risk appetite and its critical links with strategy and decision-making.
Advertisement
TOPICS / MANAGEMENT ACCOUNTING
Strategy
Tips for audit committees during the pandemic
Strong oversight from audit committees can help companies stay on the right track as they work to survive and thrive through the coronavirus pandemic. These tips can help audit committees serve effectively.
Why companies must seriously consider board refreshment
A board full of experienced members may have expertise, but it also can become stale. A corporate governance expert shares advice for companies to keep their boards fresh.
Finance priorities for post-merger integration
Management accountants can take a lead role in post-merger integration with the right planning and execution of key steps.
5 tips for effective not-for-profit board oversight
These tips can help boards perform their duties of care, loyalty, and obedience to help not-for-profits thrive.
Controllers’ updated roles
With CFOs spending more time on strategy, corporate controllers have become more CFO-like.
How audit committees can address emerging technologies
A new Center for Audit Quality tool, Emerging Technologies, is designed to help audit committees perform oversight of financial reporting that is affected by emerging technologies.
Disclosures by audit committees continue to rise
Audit committees for public companies are providing more information to the public on their procedures for oversight of external auditors, according to an analysis conducted by the Center for Audit Quality and Audit Analytics.
Strategies for maintaining an effective board
Recruiting, training, and retaining competent, engaged board members are critical to mission fulfillment for a not-for-profit.
The board’s role in promoting an ethical culture
A board of directors can promote ethical behavior throughout an organization by prioritizing corporate culture, watching for red flags, and setting clear expectations.
Companies see need to manage risks, but they’re slow to act
Linking enterprise risk management practices with strategy remains a challenge for companies, who say risk environment continues to grow in complexity.
Corporate board members expect major changes
Changing business models, cybersecurity, and competition for talent are just a few of the things expected to concern corporate directors in the next year.
What investors want to see
Creating a winning product or service and a sound long-term strategy will help a company attract investors, according to a new survey by the Center for Audit Quality.
Updated COSO ERM framework ties in risk with strategy
The update of the 2004 framework highlights the importance of enterprise-wide risk management in strategic planning.
CFOs and sustainability—a growing relationship
There are powerful reasons why corporate finance teams should be key participants in their business’s sustainability journeys.
Building a more effective board
Corporate boards’ scope of responsibilities continues to broaden, and directors’ confidence that they have what it takes to tackle the challenges is lagging.
How family businesses can plan for the future
Family-owned companies struggle with strategic planning and succession planning. CPAs—as employees or outside advisers—can help.
Shaking up the board
It is essential that board makeups represent the customers the company serves.
What CFOs need to know about joint ventures and alliances
They’re hot business growth tools—but they demand cool-headed preparation before you put the hammer down.
What CFOs need to know about the rise of CVC funds
CFOs are key players when a company establishes a CVC fund because they are an integral part of allocating the money required to invest.
Features
FROM THIS MONTH'S ISSUE
Real-life ways small firms use AI
Learn how four small firms use artificial intelligence to automate processes while maintaining strong oversight.
From The Tax Adviser
July 31, 2026
Current developments in S corporations
July 31, 2026
